Circular No. 14/2021 of Income Tax

CBDT has issued Circular No. 14/2021 Dated 02nd July 2021 wherein it specified the guidelines for taxation under Section 9B and Sub-Section (4) of section 45 of the Income Tax Act. It has defined with certain examples the taxability in the case of ‘Reconstitution of the specified entity.

Circular No. 14/2021 Dated 02.07.2021 of Income Tax

Other Circulars of 2021

Circular No.DateDetails
Circular No. 17/202109 September 2021Article
Circular No. 16/202129 August 2021Article
Circular No. 15/202103 August 2021Article
Circular No. 14/202102 July 2021Article
Circular No. 13/202130 June 2021Article
Circular No. 12/202125 June 2021Article
Circular No. 11/202121 June 2021Article
Circular No. 10/202125 May 2021Article
Circular No. 09/202120 May 2021Article
Circular No. 08/202130 April 2021Article
Circular No. 07/202126 March 2021Download Here
Circular No. 06/202126 March 2021Download Here
Circular No. 05/202125 March 2021Download Here
Circular No. 04/202123 March 2021Download Here
Circular No. 03/202104 March 2021Download Here
Circular No. 02/202103 March 2021Download Here
Circular No. 01/202115 January 2021Download Here

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